Accounting with a lessor — a manufacturer of expensive medical equipment

Abstract

The article deals with the features of reflection in the accounting of organizations that are manufacturers of expensive medical equipment, the transfer of this medical equipment to non-operational (financial) lease to medical organizations. The article reviews the possibilities of proton therapy, manufacturers of equipment for proton therapy, including Russian ones. It is Russian manufacturers who are actively working on the development of compact proton accelerator samples that can be placed in any, not only specialized medical organizations. The article presents an example of accounting for accounting objects (revenue, cost, financial result (profit/loss)) arising on the date of conclusion of the contract of non-operational (financial) lease of equipment for proton radiation therapy.